REGISTERED NUMBER: 11221207 (England and Wales)

Wise Humanity Limited

Unaudited Financial Statements

for the Year Ended 31 January 2026

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

7

DIRECTOR:

D Pagnotta

REGISTERED OFFICE:

8a Wingbury Courtyard

Business Village

Leighton Road

Wingrave

Buckinghamshire

HP22 4LW

REGISTERED NUMBER:

11221207 (England and Wales)

ACCOUNTANTS:

Clarkson Cleaver & Bowes Ltd

8a Wingbury Courtyard

Business Village

Wingrave

Buckinghamshire

HP22 4LW

FIXED ASSETS

Intangible assets

4

23,488

36,994

Tangible assets

5

424

1,077

Investments

6

12

12

23,924

38,083

CURRENT ASSETS

Debtors

7

15,894

16,487

Cash at bank

7,730

48,795

23,624

65,282

CREDITORS

Amounts falling due within one year

8

21,285

29,792

NET CURRENT ASSETS

2,339

35,490

TOTAL ASSETS LESS CURRENT LIABILITIES

26,263

73,573

CREDITORS

Amounts falling due after more than one year

9

-

1,658

NET ASSETS

26,263

71,915

CAPITAL AND RESERVES

Called up share capital

10

148

148

Share premium

234,982

234,982

Retained earnings

(208,867

)

(163,215

)

SHAREHOLDERS' FUNDS

26,263

71,915

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 August 2026 and were signed by:

D Pagnotta - Director

1.	STATUTORY INFORMATION

Wise Humanity Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of three years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% reducing balance

Computer equipment

-

33.33% straight line

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted and that are expected to apply to the reversal of the timing difference.

Current or deferred taxation liabilities are not discounted.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 February 2025

55,488

Additions

7,482

At 31 January 2026

62,970

AMORTISATION

At 1 February 2025

18,494

Charge for year

20,988

At 31 January 2026

39,482

NET BOOK VALUE

At 31 January 2026

23,488

At 31 January 2025

36,994

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 February 2025

and 31 January 2026

173

2,213

2,386

DEPRECIATION

At 1 February 2025

132

1,177

1,309

Charge for year

10

643

653

At 31 January 2026

142

1,820

1,962

NET BOOK VALUE

At 31 January 2026

31

393

424

At 31 January 2025

41

1,036

1,077

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 February 2025

and 31 January 2026

12

NET BOOK VALUE

At 31 January 2026

12

At 31 January 2025

12

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

15,894

16,487

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

1,658

3,980

Trade creditors

4,300

10,351

Taxation and social security

680

104

Other creditors

14,647

15,357

21,285

29,792

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

1,658

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid

Number

Class

Nominal Value

2026

2025

£

£

1,188,223

Ordinary 0.01p

0.01p

119

127

34,220

Ordinary 0.01p Non Voting

0.01p

3

1

259,114

Deferred shares of 0.01p

0.01p

26

20

148

148

11.	GOING CONCERN

The company previously raised funds through a share issue for the purpose of investing in the development of its core product. Good progress has been made and at the time the accounts are being approved the director is confident it is appropriate to prepare the accounts on a going concern basis.

12.	SUBSIDIARIES

Details of the company's subsidiaries at 31 January 2025 are as follows:

Name of undertaking

Registered office

Nature of business

Class of shares held

% Held Direct

Wise Humanity Inc

US

Software Application

Common Stock

100.00